Authorizes Vineyard Christian Fellowship South Shore Inc. to file with the county of Nassau assessor an application for a retroactive real property tax exemption for the 2020-2021 assessment roll for all the 2020-2021 school taxes and all the 2021 general taxes.
Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from Lubavitch of Old Westbury for all of the 2022-2023 school taxes and all of the 2023 general taxes.
Increases the enhanced STAR property tax deduction for tax for final assessment rolls to be completed after two thousand twenty-four; provides a total exemption from school taxes for certain persons eighty years of age and older.
Imposes an additional tax surcharge on certain non-primary residence class one and class two properties in a city with a population of one million or more.
Authorizes municipalities to offer a real property tax exemption to certain volunteers who live in that municipality but who serve in neighboring municipalities.
Relates to the limit upon real property tax levies by local governments; exempts real property owned by a city, town or village from taxes for infrastructure, road maintenance, snow removal, capital projects, consent order and smart growth initiative expenses and any extraordinary expenses required to respond to public health emergencies and pandemics.
Relates to providing a tax exemption for volunteer firefighters and volunteer ambulance workers in a county with a population of more than 250,000 and less than 500,000 persons.
Requires the disclosure of income and expense statements upon a petition for an article 7 proceeding; imposes staggered dates for submissions of appraisal reports.
Establishes an exemption for members of the federal reserve force of the United States military, whether or not such member was ordered to active duty.
Provides for a taxpayer assistance authorization for households in the county of Schenectady; provides for a $250 rebate for property owners in Schenectady county with a qualifying STAR exemption or school tax relief credit.
Authorizes the assessor of Nassau county to grant the World Restoration Center Inc. retroactive real property tax exempt status upon an application therefor.